I agree both are outstanding. I auditioned around a dozen or so top end cans today ranging from the new Ether C flows, Senn 800s, Mackintosh MOH100, EL8 Fostex, Hiifiman etc and it came down to these two for me. I must of switched back and forth between these two for nearly two hours with different tracks. In the end I opted for the Elear. It just ad the edge for me but it was very, very close and tbh had the Elear not been available for demo I would have bought the T1 2nd gen no question. I also agree they are a different sound but both excellent. My lesson learned today was by all means read and watch review but never underestimate the power of using your own ears.